ABSTRACT
The huge sum of tax revenue lost by government in the informal economic sector over the years has been a subject of concern to the researcher. It is on this background that an inquiry into the strategies for improving the collection of taxes from the self-employed taxpayers in Abia State is conducted, using both a survey-descriptive and longitudinal designs. First-hand data collected from the Abia State Board of Internal Revenue on approved tax estimates and actual tax collected for five years are statistically analyzed, employing descriptive statistic, student t-test, and Pearson Product Moment Correlation techniques. The result revealed that stiffer penalties for non-compliance, curbing corruption among tax officials and good governance in government among others are very strong measures for collection of taxes from the self-employed persons.The study therefore conclude that to maximize total tax revenue, a special tax court should be introduced to enhance quick prosecution of tax defaulter and erring tax officials, and that adequate basic amenities should be provided for the people as a direct appeal to taxpayer conscience for tax compliance.
TABLE OF CONTENTS
PAGE
Title page
Certification
Dedication
Acknowledgement
Abstract
Table of contents
CHAPTERONE
1.0 INTRODUCTION
1.1 Background to the study
1.2 Statement of the problem 3
1.3 Objective of the study
1.4 Research questions
1.5 Research hypothesis
1.6 Significance of the study
I.7 Scope of the study
1.8 Limitation of the study
CHAPTER TWO
2.0 REVIEW OF RELATED LITERATURE
2.1 Introductions
2.2 The Nigeria tax system: an overview 8
2.2.1 Constituent of an effective tax system 9
.2.2 Hindrances to effective system of tax administration in Nigeria 10
2.2.3 Reasons for imposition of taxes in Nigeria 10
2.2.4 Defect of taxation 14
2.2.5 How tax is being administered in the Nigerian system 15
2.3 Taxation of self-employed persons in Abia state 15
23.1 Problems arise on the characteristic of self-employer persons 16
2.3 .1 Tax implication on the characteristic of self-employed persons 16
2.3.2 Procedures for assessment of self-employed person 17
2.3.3 Problem of tax collection in Nigeria from self-employed persons 20
2.3.4 Why people fail to comply with tax laws 22
2.3.5 Tax implication of theories of tax compliance 23
2.3.6 Strategies for improving the collection of taxes from self-employed persons 23
2.3.7 Challenges of taxation of self-employed persons 27
2.2.8 Options available for enhancing the strategies and correcting the challenges 27
CHAPTER THREE
3.0 RESEARCH METHODOLOGY 29
3.1 Introduction 29
3.2 Basic research design 29
3.3 Area of the Study 29
3 .4 Population of the study 30
3.5 Sample and sampling technique 30
3.G Data collection procedures 31
3.7 Data collection procedures 31
3.8 Validity and reliability of instrument 31
3.9 Data analysis techniques 32
3.9.1 Student's test statistics 32
3.9.2 Pearson's product moment correlation 33
2.9.3 Descriptive statistics 34
CHAPTER FOUR
4.0 DATA PRESENTATION, ANALYSIS AND INTERPRETATION 35
4.1 Introduction 35
4.2 Data presentation 35
4.3 Analysis of respondents profile 36
4.3 Analysis of data 39
4.3.l Assessment and collection problems of self employed tax 39
4.3.2 The effect of self-employed tax enforcement on government tax revenue 45
4.3 .3 Factors affecting enforcement of tax on self employment 46
4.3.4 Evaluation of factors favourable to tax collection of self employed persons 49
4.3.5 Measures for improving tax compliance by self employed taxpayers 51
4.4 Test of hypothesis 55
4.4.1 Hypothesis I 55
4.4.2 Hypothesis II 56
CHAPTER FIVE
5.0 SUMMARY, CONCLUSION AND RECOMMENDATIONS 58
5.1 Summary 58
5.2 Conclusion 59
5.3 Recommendations 60
REFERENCES 61
NW, M (2020). TAXATION OF SELF-EMPLOYED PERSONS IN ABIA STATE, STRATEGIES CHALLENGES AND OPTIONS (A Case study of Abia state Board of Internal Revenue). Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/taxation-of-self-employed-persons-in-abia-state-strategies-challenges-and-options-a-case-study-of-abia-state-board-of-internal-revenue
MOUAU/CCE/BSC/2006/874/AB, NW. "TAXATION OF SELF-EMPLOYED PERSONS IN ABIA STATE, STRATEGIES CHALLENGES AND OPTIONS (A Case study of Abia state Board of Internal Revenue)" Mouau.afribary.org. Mouau.afribary.org, 25 Mar. 2020, https://repository.mouau.edu.ng/work/view/taxation-of-self-employed-persons-in-abia-state-strategies-challenges-and-options-a-case-study-of-abia-state-board-of-internal-revenue. Accessed 30 Oct. 2024.
MOUAU/CCE/BSC/2006/874/AB, NW. "TAXATION OF SELF-EMPLOYED PERSONS IN ABIA STATE, STRATEGIES CHALLENGES AND OPTIONS (A Case study of Abia state Board of Internal Revenue)". Mouau.afribary.org, Mouau.afribary.org, 25 Mar. 2020. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/taxation-of-self-employed-persons-in-abia-state-strategies-challenges-and-options-a-case-study-of-abia-state-board-of-internal-revenue >.
MOUAU/CCE/BSC/2006/874/AB, NW. "TAXATION OF SELF-EMPLOYED PERSONS IN ABIA STATE, STRATEGIES CHALLENGES AND OPTIONS (A Case study of Abia state Board of Internal Revenue)" Mouau.afribary.org (2020). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/taxation-of-self-employed-persons-in-abia-state-strategies-challenges-and-options-a-case-study-of-abia-state-board-of-internal-revenue